| Employee Meals: When Does the 50-Percent Limit Apply? |
| Don't reduce your deduction if you aren't required to In most cases, an employer is only allowed to deduct one-half of the expense that is paid to employees for meals. However, in some instances, the full amount is allowed. |
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| Tax Break for Reservists Called to Active Duty |
| Penalty-free withdrawals from retirement plans If you are a reservist or national guardsman who was ordered or called to active duty for a period in excess of 179 days, you may withdraw money from your qualified retirement plan or IRA without incurring the 10% premature distribution penalty. |
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